R. LANIER ANDERSON, III, Circuit Judge: The sole issue on this appeal concerns the proper method for determining the rate of interest to be applied in calculating deferred payments of delinquent federal taxes pursuant to § 1129(a)(9)(C) of the Bankruptcy Code, 11 U.S.C. § 1129 (a)(9)(C). The Bankruptcy Court applied the then-current rate of int…
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